State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. ln this newsletter edition, we will briefly summarize selected state and local tax (SALT)...more
On April 5, 2023, the IRS wrapped up its Dirty Dozen 2023 list – earlier than the release of the Dirty Dozen 2022 list which was published on June 10, 2022. According to the IRS, the Dirty Dozen represents the worst of the...more
Every year, the IRS issues a list of the top 12 scams and schemes for taxpayers to take caution to avoid. While the first of April marked the annual “April Fools” period, I don’t want you to be fooled by IRS scams. So, while...more
Every year, the IRS compiles a list of common scams that taxpayers may encounter – its so-called “Dirty Dozen.” Today, the Service wrapped up the annual Dirty Dozen list of tax scams for 2023 with a reminder for taxpayers,...more
The Alabama Tax Tribunal held the taxpayers’ wholesale sales of fuel that entered and exited the state via the Colonial Pipeline were subject to the state’s wholesale oil license fee. The sales in question were made to...more
State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. In this newsletter edition, we will briefly summarize certain SALT developments in several...more
In Washington - Senate Majority Leader Mitch McConnell (R-KY) is planning to hold floor votes on unemployment benefits forcing Democrats to go on the record as coronavirus relief bill talks stall. Floor votes are a...more
The 2020 Budget was presented by Minister Tito Mboweni before parliament on 26 February 2020. The tax proposals for the 2020 Budget aim to support a recovery in economic growth, with some relief at the level of personal...more
Executive Summary- A Supreme Court decision on state taxation of an Indian tribe turned on what a tax is “on.” Our Federal Tax Group parses the meaning of what is actually being taxed and the broader implications for...more
On June 24, 2019, the Supreme Court of the United States denied the Alabama Department of Revenue’s petition to review the Eleventh Circuit’s 2018 decision to finally put a decade old dispute “to the shed.” This saga started...more
In Washington State Department of Licensing v. Cougar Den, Inc., the United States Supreme Court delivered its first Indian law decision of this term and since Justice Kavanaugh joined the Court in a highly fractured ruling...more
The United States Department of Justice (“DOJ”) announced in an April 23rd news release that two individuals were found guilty of: One count of conspiracy to make false statements to the United States Environmental...more
The International Fuel Tax Agreement (IFTA) system is an important clearinghouse mechanism for for-hire motor carriers and private carriers with interstate operations. The IFTA plan benefits participating carriers by offering...more
On March 19, 2019, the United States Supreme Court issued its decision in Washington State Department of Licensing v. Cougar Den, Inc., holding that the right to travel provision of the Yakama’s treaty with the United States...more
The Supreme Court of the United States issued three decisions this morning: Washington State Dept. of Licensing v. Cougar Den, Inc., No. 16-1498: The State of Washington has a statute that taxes “motor vehicle fuel...more
On March 19, 2019, the Supreme Court decided Washington State Department of Licensing v. Cougar Den, Inc., No. 16-1498, holding that an 1855 treaty between the U.S. and the Yakama Nation exempts a tribal-owned company from...more
Just as a state’s economic development and growth is impacted by its ability to build and maintain its highways and bridges and improve its transportation systems, so too is its air quality. After all, transportation...more
When airports need more money to operate and grow, their natural prey for cash are airlines and their passengers, general aviation and concessions....more
The 'Trump Effect' is Slowing International Progress on Climate Change, Think Tank Warns - "The report from the Institute of International and European Affairs ("IIEA") considered the impact President Donald Trump was...more
The November 6 election will include environmental ballot initiatives as well as issues dividing candidates and the results should provide an interesting aspect of the election. ...more
The Decision: In Waste Management of Illinois, Inc. v. Illinois Department of Revenue, 2017 IL App (1st) 162830-U, the Illinois Appellate Court held that compressed natural gas ("CNG") is not a taxable motor fuel under the...more
In a tax case that has had more twists and switchbacks than the Swiss Glacier Express, rail carrier CSX scored an important victory on March 23, 2018, in its decade-long effort to challenge what they contended was an...more
On December 29, 2017, the Illinois Appellate Court issued a ruling reversing the decision of the Illinois Independent Tax Tribunal (Tribunal) in Waste Management of Ill., Inc. v. Ill. Independent Tax Tribunal, 2017 IL App...more
On November 9, 2017, the Senate Finance Committee released a Description of the Chairman’s Mark of the “Tax Cuts and Jobs Act” and on November 14, 2017, the Senate Finance Committee released a Description of the Chairman’s...more
The Supreme Court of the State of Oklahoma (“Court”) issued an October 24th opinion addressing a challenge filed by the Sierra Club to Oklahoma legislation which created the Motor Fuels Tax Fee (“H.B. 1449 [ Legislation]”)...more